Zaheer & Company
Chartered certthed aGcountsnts
and fegi$lered auditors
AL MA￿'HAL
COMPAIYY LIMITED BY GUARANTEE
TRUSTEES, REPORT & FINANCIAL STATEMENT
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
COMPANY REGISTRATIOIS NO: 08200767
CHARITY REGISTRATION NO: 1153046
ACCA
63￿ng5W￿¥ - Burna8e
Fax.'0161- 24B9899
E-mail.. hffoukh@Liheerantho.com
Manrhemer M19 2LL
Tel.. 0161- 2489898
ww.tshEerandco.co.¥k
VAT Regtstravon N¥mDer'. 741287139
Pannery Mr. FarrLsukh Z3heerlFCCAI. NEelaffl Zaheer

AL MANHAL
CONTENTS
Page
Dirertors / Trustees
Independent Review
Income and Expenditure Account
Balance Sheet
Notes to the accounts

Al Manhal
TRUSTEES AND PROFESSIONAL ADVISORS
COMPANY NO.
8200767
CHARITY NO.
1153046
TRUSTEES:
Dr Zohra Ali Jadei
Zaiba Nazer
Isra Al Douri
BUSINESS ADDRESS:
271 BURTON ROAD
WEST DISBURY
MANCHESTER
M20 2WA
BANKERS:
HSBC BANK PLC
760 WILMSLOW ROAD
DISBURY
MANCHESTER
M20 2DP
ACCOUNTANTS:
7AHEER AND COMPANY
63 KINGSWAY
BURNAGE
MANCHESTER
M19 2LL
Page I

INDEPENDENT EXAMINER'S REPORT
I report on the accounts ofthe AL Manhal. registered charity number 1153046 for the accounts
year ended 30th September 2023 which are set out on pages 3 to 7.
RE
PE
VE
MINER
The charity's trustees are responsible for the preparation for the accounts in accordance with the
requirement of the Charities Act 2011 {"the Act")- The charity's trustees consider that an audit is
nor required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Art) and that
an independent examination is needed.
It is my responsibility to..
examine the accounts [under section 145 ofthe 2011 Act)
- to follow the procedures laid down in the General Directions given by the Charity
Commission
[under section 145(5)(b) of the l rt].' and in accordance FRS 102 SORP
- to state whether particular matters have come tt> my attention.
My examination was carried out in accordance with the General Directions given by the Charity
Commissioners. An examination includes the accounting record5 kept by the charity and a
comparison of the accounts presented with those records. Italso includes consideration ofany
unusual items or disclosures in the accounts and seeking explanations from you as trustees
oncerning any such matters.
The procedures undertaken do not provide all the evidence thatwould be Irquired in an avdit.
and consequently I do not express an audit opinion on the view given by the accounts.
In connettion wilh our examination. no matter has come to my attention:
(l) which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 41 of the Art.. and
to prepare accounts which accord with the accounting records and to comply
with the accounting requirements of the Act have not been ￿et.. or
[2) to which. in my opinion, attention should be drawn in order to enable a proper
understanding olthe accounts 10 be reached
Mr. Farrouith Zaheer [FCG4)
Zaheer and Cotnpany
Charrered Certified Accountsnts
63 Kingsway
Burnage
Manchester
M192LL
Date-
Page 2

Al Manhal
Receipt and Expenditure Account
for the year ended 30th September 2023
Notes
2023
2022
yo￿1
Unrestrlcted Restrlrted Endowment
hmds
Total
INCOMEAND ENDOWMENTS
DONATIONS AND LEGACIES
FEES AND RECISTPATIONS
SPONso￿H[P
BOOK SALES
PROFITS
OTHER
24.735
62.403
2.021
6.431
i.ioo
170
24.735
62.403
2.021
6.431
I.IDO
170
13,039
48,465
3,610
1,693
TOTAL INCOME
96.860
96.860
66,807
LESS.. EXPENDrruRE
EXPENDITURE ON PAISING FUNDS
5,969
5,969
1,485
EXPENDITURE ON CHARITABLEAcfIviTIES
96.903
96.903
78.754
TOTAL EXPENDITURE
102.872
102,872
80.239
INCOME / EXPENDITURE
{6,012)
16,012)
113,4321
TOTAL FUNDS BROUGHT FORWARD
13.345
13.345
26.776
TOTAL FUNDS CARRIED FORWARD
7.333
7,333
13,344
PaEe 3

Ai Manhal
Balance Sheet
As at 30th September 2023
Ntstes
20Z3
2022
Tangible Assets
Investments
1.363
1.704
1.363
1.704
Cash at bank and in hand
8,241
12,951
8.241
12.951
Creditors.. amount lallingdue within
one year
2,271
1.311
1.311
NEf CURRENT ASSFTS
5,970
11,640
7,333
13,344
Creditors.. amount falbng dLte more than
oneyear
TOTAL NET ASSETS
7.333
13,344
Unrestrirted Fund*
7.333
13.345
Restricted Funds:
7.333
13.345
For the year endit)g 30th September 2022 the chartty was eDtitled to exemption from audit undercharities Act 2011.
Trustees, responsibility-
The trustees acknowledge their responsibilitÈes forcomplying with the requirements of rhe Art with respert to accounting
records and the preparation of account
The accounts have been prepared in accordance with the specia] provisions relatingto small companies within Part 15 of the
Companies Art 2006. with the Financial Reporting Standard for Stnaller Entitie5 leffective April 20081 and FRS 102 SORP.
The Chariry is sllbjÈrtto Independent Examination undercharity lew51ation and the report is on page'4'.
Approvtd behalfof the Board
We approve these a￿ount5 and confirni thatv￿ havt made awailableall the infonnation and explanations fortheir
preparation.
Trustee(sl=
DR ZOHRAIADEI
Page 4

Al Manhal
Notes to the Accounts
for the year ended 30th September 2023
2023
2022
INCOME AND ENDOWMENTS
UDr¢5tr1cted Restrlctt4 EDdowwt Totsi
Donatlon5 and Legacies
Fees and Regffistration
Sponsorshlp
Book Sales
Profits
Others
24,735
62.403
2.021
6.431
I,tDO
170
24.735
62,403
2.021
6,431
i.ioo
170
13.039
48,465
3,610
1.693
96.860
96.860
66,807
ACCOUNTING POLICJES
The atcounts have been prepared on the accruals Dasls.underthehLstori(al costtonveniion.and in accordancewtth Recommended
Accounting Pracrice 2015., IFRS 102 SORP}. and itk ac(ordahcewith all applicable law in the chariry's jurisdiction olregistration, except
that rhe charity has prepared the financial statements in accordan￿With the FRSSE SORP 2015 in preference to rhe previous SORP. the
SORP 2005,whlch has been withdrawn. notiwthstabdingthe fact that theexratit statutory regulation5. the Charitles (Accounts and
Reports) Regulations 2008 refer explicitly th theSORP 2005.Thishas been doneto accord with current best prartice.
Accounisng conventIo
The financi31 statements are prepared, on a golng concern basisutkderthehistoricai cottconvention.The Charityis mainly dependent
on continuing d￿t￿tiOnS and as 3 consequet)cethegoingcotKern basis is also depeDdenton the continutngof dorLatioThs.
IncomlnEresouTces
All incoming resources are itkcluded in the statemeni of financial artivitieswhen the(haiity is entitled to theincome and the amount
can be quantifjcd with reasonable accura£y.The following spttific policfies 3reapplied to parti￿larCatetOrieS ofin¢ome.
Voluntary tncome is received byway ofgrants. donatior¢s and giftsand is included in full in the statetnezjtof financ5al activities when
receivable. Grants where entltlernent is not iondiDoDal on the deliveryofa spe(ificperformance bythe chariry, are recognised when
the charity beco]t)es unconditionally etstit]ed tothe
Donated service5 and facilitles are included atthe value rothe charitywherethLs be quantified.The value ofservices provided by
volunteers has notbeen included.
Recognition of Ilabllltie5 aDd expendlttsre
Expenditure is reiognised on an accru31 basis as a Ilabilityis In￿[re￿ Expenditure iThcl¥des any VATwhich caThDot be fullyrecovered,
and is reported a5 partofthe expeTrditurÈtDwhich it relate
Costs ofgenerdting h]nds compri5ethe costs associared with attsictingvoluThtaryincome and the COSLS oftrading for fund ralsing
purposes.
Charitsble expenditure COTnpfi5esthose costs incurred by the charity in thedellveryof its artivitiesaThd setvices for its beneflciarie5. It
itLcludes borh costs thar can bE allocated dlrectiyto such actbvitie5 andthDse costs ofan indirect narure neces5arytttrsupportthettL.
All costs areallocated between the expenditure categorie5 ofStatett*entoffinanllal artSvlties on a basis designed to reflect the use of
the resource. Costs relatlttg to a panicularaLtÈvityare allO￿ted dirertly. and others areapportloned on an appropriare basl
Fund accounting
Unrestricted funds a￿lIable foruseat the￿￿CretIon ofthe rrustees In hrtheT3nceof the getterdl objeoives oftheeharity.

Al Manhal
Notes to the Accounts
for the year ended 30th September Z023
LIABILITY TO TAXATION
A% a registered charity.the organlsation is exempt from incoDJeaJ)dcOr￿JTaufj￿trXrQthteXten1 thatits intome attdB3ill5 3fEapplied
towards the charirablc objocts ofthe charityand fornoothÈrpurptssp_ValueAdded Taxis Dot recoverable by tl*p¢harity.and is
theref0reinil￿ded in thÈ rplevant costsintheststement ofFinanaalActhviti
2023
2022
srAFFC0￿S
Total
Gross Salaries
66.194
66,194
(A.293
66,194
66,194
64.293
The averase nunLber5 ofemployees
dllringtheyearwero..
Total
Admlnlsh7tion
31
31
15
Volunteers
TRUSTEES REMUFIERAT1014
All trustces providetheirservices ¢othecharity free olcharEewithoutaiiyreJl*uJiEfati(vk
EXPENDITURE ON RAISING FUNDS
Baslsof
Events Expendimre
Trundraiglng Expenditure
Usage
Usage
13
5.956
13
5.956
1,4$5
5.969
5,969
1,485
EXPENDITUREON CHARtTABLEArnVITJFS
WagÈs and SalaTies
ACCO￿11taTr¢Y
Resourte5
EmploayerNI
UsaEe
Usase
Usage
Usage
66.194
3548
2.936
6&194
3.348
2.936
(A.239
1.059
2.507
84
SUPPORT cosrs..
Repair5 & Maintcnance
Usage
2fi71
2,671
712
Rent4nd rares
TelephortE & InteTllCt
Depreciaiion
Bank Charges
Mobile
Actlvitles
Trajning
Gener￿ Expense
Usage
Usage
Usa8e
Usage
Usa8e
Usage
Usage
Usale
IA862
181
341
602
io
IA862
181
341
602
6,600
173
426
106
120
900
150
2.708
150
2.708
2.248
Prindn& P03ta8e& Sr&tionery
Usage
9&903
9&903
79.754
Page6

Al Manhal
Notes to the Accounts
for the year ended 30th September 2023
Bulldlllg
Flmre5 & OfflcÈ
Fittings
Equipment
Total
TANGIBLE A55ETS:
Cost
At 1st Oct 2022
7.023
7.023
Addition
At 30th Sep 2023
7.023
7,023
Depreclatlo
At 1st Ort 2022
Charge for the year
5.319
341
5.319
341
At 30th Sep 2023
5.660
5.660
Net Book Value
At 30th Sep 2023
At 1st Oct 2022
1.363
1.704
1.363
1,704
CASHAT BANK AND IN HAND
2023
2022
Cash in Hand and at Bank
8,241
12.951
8.241
12,951
CREDITORS.. Amount falling due wlthin oneyear
Accruals
Credltors
780
1.491
780
531
2.271
1,311
CREDITORS.. Amoutttfalling due more than oneyear
ACCUMULATED FUNDS
Unrestritted Resirlrted Endowment Total
2022
OpeEJiDg Funds a5 ar OII1012022
13,345
13.345
26.776
Net income/expenditure
(6.012)
(6,012)
{13,4311
Closing funds 35 at 3010912023
7,333
7.333
13,345
Page 7